X Company's 2019 budgeted overhead cost function was C=$9.50X + $229,400, where X is the number of units produced. The following information is also available for 2019: Master Actual Budget Results Production 10,100units 13,700units $95,950 $166,773 Total variable costs $229,400 $232,934 Total fixed costs X Company reported the following balance sheet information for 2019: January December 31 Total $15,136 $18,818 Assets 1 Liabilities 8,369 5,157 4,382 8,339 Paid-in Capital Retained Earnings 2,385 5,322 $15,136 $18,818 Total Equities 2. What was the total overhead flexible budget variance for 2019 [a positive number means a favorable variance and a negative number means an unfavorable variance]? 10 A: $- OB: $- CC: $- OD: $- E: $- DF: $- 74,357 70,823 48,188 40,157 36,623 32,126